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Plainville Fire District – Board Oversight (2021M-91)
… ] Audit Objective Determine whether the Plainville Fire District (District) Board of Fire Commissioners (Board) provided … corrective action. … Determine whether the Plainville Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Norfolk Fire District – Board Oversight (2022M-109)
… 2021 annual financial reports with the Office of the State Comptroller as required. As of the end of our audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… was to assess BOCES’ multiyear planning, including reserve funds, and software management for the period July 1, 2014 … intentions for accumulating, maintaining and using reserve funds. BOCES officials established the retiree health … BOCES officials did not take corrective action to return funds to the component and participating districts. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… reserve fund policy. Adopting a reserve policy provides transparency and defines the purpose for each reserve, …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… Interest – Grants to Others Interest on late payments for unjustified delays in paying vendors, and providers of … to ensure contract performance. This account code is used for both the withholding and release of monies to the payee. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… meeting minutes did not include information related to pay raises. The Chief and Assistant Chief never provided receipts … officers are made aware of the criteria for receiving pay raises and employees that receive raises are documented in the Board minutes along with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsFishers Island Ferry District – Financial Operations (2016M-156)
… April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of Southold in Suffolk County. The District was created in 1947 by an act of the State …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Caton No. 1 Fire District – Financial Oversight (2013M-262)
… through July 12, 2013. Background The Caton No. 1 Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… 2011 to April 30, 2012. Background The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Champion Great Bend Fire District , Chenango County , … Soil and Water Conservation District and the Village of Woodsburgh . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Fairview Fire District – Audit Follow Up (2009M-211-F)
… of Review The purpose of our review was to assess the District’s progress, as of September 2014, in implementing … released in March 2010. Background The Fairview Fire District is located in the Town of Greenburgh in Westchester …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fRivendell School – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Rivendell School (Rivendell) on its Consolidated Fiscal Reports (CFRs) … the ages of three and five years. During the 2013-14 school year, Rivendell served 86 students. The New York City …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… programs based on clinical evaluations. The counties pay for the preschool special education services Mid Island provides using rates established by SED. The rates are based on the financial information that Mid Island …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualOpinion 89-28
… of real property, or on the basis of the amount of services rendered or to be rendered, or benefits received or …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 98-24
… -- Disability Benefits (liability for when fire district accepts on-going services of firefighters of a … fire company) GENERAL MUNICIPAL LAW, §209-i: A fire district which, pursuant to General Municipal Law, … time such services are rendered. You ask whether a fire district which, pursuant to General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-98-24CUNY Bulletin No. CU-625
… Description Moving Pictures Operator 269 Moving Pictures Oper Loc 306 NYS Nurses Assoc 207 NYS Nurses Assoc Plumbers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-625-updated-procedures-initiating-or-terminating-payrollTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Franklin Square Water District – Life Insurance Policies (2013M-127)
… policies to the District’s Commissioners and employees for the period January 1, 2012, to February 28, 2013. … a Secretary, and a Treasurer. The District’s total revenue for the 2012 fiscal year was over $2.5 million, generated … that, after 10 years, will be transferred to them upon retirement. While GML expressly allows group life insurance, …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127